Haw. Code R. § 16-71-26 - Control and reporting
(a) For the purpose
of this section, a permit shall be obtained whether or not the public
accounting practice is:
(1) One of
continuation from the prior year;
(2) One to be entered into for the first
time; or
(3) One to be resumed
after the permit to practice for the prior year or prior years has
lapsed.
(b) For a 1974
permit, an applicant shall file an application prior to the commencement date
of the applicant's public practice. For a permit to practice public accountancy
for the year 1975 and each year thereafter, the applicant shall file an
application, on a form prescribed by the board, at least thirty days prior to
the date on which the permit shall become effective.
Notes
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